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Capital Allowances Act 2001
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Changes over time for: Section 205
Version Superseded: 21/07/2008
Alternative versions:
- 22/03/2001- Amendment
- 22/03/2001
Point in time - 21/07/2008- Amendment
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Point in time view as at 22/03/2001. This version of this provision has been superseded.
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Capital Allowances Act 2001, Section 205 is up to date with all changes known to be in force on or before 14 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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205 Reduction of first-year allowancesU.K.
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Nodiadau Esboniadol
(1)If it appears that a person carrying on a qualifying activity has incurred expenditure on the provision of plant or machinery—
(a)partly for the purposes of the qualifying activity, and
(b)partly for other purposes,
any first-year allowance to which he is entitled in respect of the expenditure must be reduced to an amount which is just and reasonable having regard to the relevant circumstances.
(2)The relevant circumstances include, in particular, the extent to which it appears that the plant or machinery is likely to be used for purposes other than those of the qualifying activity in question.
(3)In calculating for the purposes of section 58 the balance left after deducting a first-year allowance, a reduction under subsection (1) is to be disregarded.
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